The following data are available for Justine Corporation for the year ending December 31, 2009 January 1 December 31

Inventories Materials P100, 000 P150, 000

Work in process P180, 000 P128, 000

Finished Goods P90, 000 P110, 000

Direct labor cost P290, 000

Materials purchased P320, 000

Factory overhead applied at 120% of direct labor cost

21. Direct materials used

22. Total manufacturing cost

23. Cost of good manufactured

24. Cost of goods sold